PROS Paskanova C Gainau E Penti Kurniawan Evaluasi sistem pemrosesan transaksi Abstract
PAPER AKUNTANSI
PENGARUH KEPEMILIKAN ASING DAN KINERJA LINGKUNGAN
299-316
TERHADAP CSR DISCLOSURE DAN PENGARUH CSR DISCLOSURE
TERHADAP ECONOMIC PERFORMANCE
Augustina Hendra dan Paskah lka Nugroho
PENGARUH KUALITAS AUDIT TERHADAP DISCRETIONARY ACCRUAL AND
317-336
BOOK TAX DIFFERENCE
Arief Jauhari, Oktavia, dan Septian Bayu Kristanto
KUALITAS SISTEM INFORMASI DAN TINGKAT PEMAHAMAN MAHASISWA
337-350
DALAM PENGGUNAAN SOFTWARE AKUNTANSI
Septian Bayu Kristanto
PENGARUH ENVIRONMENTAL PERFORMANCE
TERHADAP ENVIRONMENTAL DISCLOSURE DAN FINANCIAL PERFORMANCE
351-364
StevanySalim dan Paskah lka Nugroho
PENGARUH PENGUNGKAPAN SUKARELA MELALUI WEBSITE
TERHADAP PERINGKAT DAN YIELD OBLIGASI
M.l. Mitha Dwi Rest uti dan lntan Kusumadewi
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE,
377-390
KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP
PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR
Primsa Bangun danSubagyo
EVALUASI SISTEM PEMROSESAN TRANSAKSI
391-402
DALAM MENUNJANG KEUNGGULAN KOMPETITIF
Dl UNIVERSITAS KRISTEN SATYA WACANA
Paskanova Christi Gainau dan Elisabeth Penti Kurniawati
INVESTIGASI HUBUNGAN ANTARA KINERJA MODAL INTELEKTUAL DAN
403-416
P RAKTIK PENGUNGKAPANNYA DALAM LAPORAN TAHUNAN PERUSAHAAN
lhyaul Ulum dan Aviani Widyastuti
APAKAH OPTIMALISASI JANGKA PENDEK MANAJEMEN
417-430
MENDORONG PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN?
PaulinaSutrisno dan Yenni Januarsi
PERAN MOTIVASI MELAYANI PUBLIK DAAM RELASI PARTISIPASI
431-448
PENGANGGARAN DAN KEPEDULIAN BIAYA PENYUSUN ANGGARAN
PEMERINTAH DAERAH
Usil SisSucahyo
CONTINUOUS AUDITING:
449-465
STRATEGI PENGAUDITAN BERBASIS TEKNOLOGIINFORMASI
Riki Martusa, Verani Carolina, dan Meythi
ix
EVALUASI SISTEM PEMROSESAN TRANSAKSI DALAM
MENUNJANG KEUNGGULAN KOMPETITIF DI
UNIVERSITAS KRISTEN SATYA WACANA
Oleh:
Paskanova Christi Gainau1
Elisabeth Penti Kurniawate
ABSTACT
Every business organization needs a Transaction Process System (TPS) to support them
to provide useful information for the stakeholders. It also can support organization to achieve
competitive advantage in this global era. Now it applies to UKSW. Since 2003, UKSW's TPS
has used SiKASA application to process expenditure transaction only. Furthermore,
according technological development and user's need then encourage the development of
"SiKASA versi dua". Nonetheles, UKSW's TPS that is supported by SiKASA application has
not yet evaluated until now. The purpose of this research is to understand how TPS in UKSW,
and at the same time to evaluate it's qualiy to know what the weakness which need to be
improve for supporting the qualiy of transaction data process. The result shows that
UKSW's TPS not yet produce financial statement and mostly use manual processing. It's
eject to financial information presentation which not timeliness. For expenditure transaction,
SiKASA must be developed to accommodating bill responsibiliy (bon) which applied policy
related punishment and reward system for it.
Keyword: Evaluation System, Transaction Processing System, Information System.
1
2
Mahasiswa Fakultas Ekonomika dan Bisnis, KSW, 2008. paskanova@gmail.com)
Dosen Fakultas Ekonomika dan Bisnis, KSW. bet@staff.uksw.edu)
1
PENGARUH KEPEMILIKAN ASING DAN KINERJA LINGKUNGAN
299-316
TERHADAP CSR DISCLOSURE DAN PENGARUH CSR DISCLOSURE
TERHADAP ECONOMIC PERFORMANCE
Augustina Hendra dan Paskah lka Nugroho
PENGARUH KUALITAS AUDIT TERHADAP DISCRETIONARY ACCRUAL AND
317-336
BOOK TAX DIFFERENCE
Arief Jauhari, Oktavia, dan Septian Bayu Kristanto
KUALITAS SISTEM INFORMASI DAN TINGKAT PEMAHAMAN MAHASISWA
337-350
DALAM PENGGUNAAN SOFTWARE AKUNTANSI
Septian Bayu Kristanto
PENGARUH ENVIRONMENTAL PERFORMANCE
TERHADAP ENVIRONMENTAL DISCLOSURE DAN FINANCIAL PERFORMANCE
351-364
StevanySalim dan Paskah lka Nugroho
PENGARUH PENGUNGKAPAN SUKARELA MELALUI WEBSITE
TERHADAP PERINGKAT DAN YIELD OBLIGASI
M.l. Mitha Dwi Rest uti dan lntan Kusumadewi
ANALISIS PENGARUH PROFITABILITAS, LEVERAGE,
377-390
KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP
PENGUNGKAPAN CSR PADA PERUSAHAAN MANUFAKTUR
Primsa Bangun danSubagyo
EVALUASI SISTEM PEMROSESAN TRANSAKSI
391-402
DALAM MENUNJANG KEUNGGULAN KOMPETITIF
Dl UNIVERSITAS KRISTEN SATYA WACANA
Paskanova Christi Gainau dan Elisabeth Penti Kurniawati
INVESTIGASI HUBUNGAN ANTARA KINERJA MODAL INTELEKTUAL DAN
403-416
P RAKTIK PENGUNGKAPANNYA DALAM LAPORAN TAHUNAN PERUSAHAAN
lhyaul Ulum dan Aviani Widyastuti
APAKAH OPTIMALISASI JANGKA PENDEK MANAJEMEN
417-430
MENDORONG PENGUNGKAPAN TANGGUNGJAWAB SOSIAL PERUSAHAAN?
PaulinaSutrisno dan Yenni Januarsi
PERAN MOTIVASI MELAYANI PUBLIK DAAM RELASI PARTISIPASI
431-448
PENGANGGARAN DAN KEPEDULIAN BIAYA PENYUSUN ANGGARAN
PEMERINTAH DAERAH
Usil SisSucahyo
CONTINUOUS AUDITING:
449-465
STRATEGI PENGAUDITAN BERBASIS TEKNOLOGIINFORMASI
Riki Martusa, Verani Carolina, dan Meythi
ix
EVALUASI SISTEM PEMROSESAN TRANSAKSI DALAM
MENUNJANG KEUNGGULAN KOMPETITIF DI
UNIVERSITAS KRISTEN SATYA WACANA
Oleh:
Paskanova Christi Gainau1
Elisabeth Penti Kurniawate
ABSTACT
Every business organization needs a Transaction Process System (TPS) to support them
to provide useful information for the stakeholders. It also can support organization to achieve
competitive advantage in this global era. Now it applies to UKSW. Since 2003, UKSW's TPS
has used SiKASA application to process expenditure transaction only. Furthermore,
according technological development and user's need then encourage the development of
"SiKASA versi dua". Nonetheles, UKSW's TPS that is supported by SiKASA application has
not yet evaluated until now. The purpose of this research is to understand how TPS in UKSW,
and at the same time to evaluate it's qualiy to know what the weakness which need to be
improve for supporting the qualiy of transaction data process. The result shows that
UKSW's TPS not yet produce financial statement and mostly use manual processing. It's
eject to financial information presentation which not timeliness. For expenditure transaction,
SiKASA must be developed to accommodating bill responsibiliy (bon) which applied policy
related punishment and reward system for it.
Keyword: Evaluation System, Transaction Processing System, Information System.
1
2
Mahasiswa Fakultas Ekonomika dan Bisnis, KSW, 2008. paskanova@gmail.com)
Dosen Fakultas Ekonomika dan Bisnis, KSW. bet@staff.uksw.edu)
1